Pusat SMP Workshop. Bangi owned and managed by Encik Muhammad Hafiz, started business in March 2021. The following information is taken from the general ledger of Pusat SMP Workshop: Mac 1 11 15 Mac 1 4 Mac 25 Cash G) 4,400 Mac 4 (ii) (v) 250 25 (v) 190 Equipment (1) 800 (ii) 2,550 Account Payable 700 (vii) 650 Mac 4 (ii) 1,850 17 Rental expense (vii) 650 (vi) 350 Account receivable Mac 9 (ii) 235 Mac 15 (v) 190 Mac 17 Capital, Muhammad Hafiz Mac 1 Revenue Mac 9 11 (vi) 350 (1)5,200 (iii) 235 (iv) 250 Supplies Inventory Be required: a) Explain the transactions that have been recorded in the general ledger of the SMP Workshop Center in the order from (i) to (vii). b) Prepare journal entries based on the postings made into the general ledger of the SMP Workshop Center in the order (i) to (vii). c) Prepare the SMP Workshop Center Trial Balance on 31 March 2021.